In general

For purposes of this section, the term “qualified family leave wages” means wages paid by an employer which would be required to be paid by reason of the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act) as if such Act (and amendments made by such Act) applied after March 31, 2021 .

in view

Whole section

▸rulespec code

Shown source

statutes/26/3132/c.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3132/c; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

substituted_family_leave_wage_cap

Parameter

source: 26 USC 3132(c)(2)(A)(ii)(III)

- name: substituted_family_leave_wage_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3132(c)(2)(A)(ii)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: by substituting “$12,000” for “$10,000”
  versions:
    - effective_from: '2021-04-01'
      formula: '12000'

family_leave_wages_meet_leave_requirements

Derived

source: 26 USC 3132(c)(2)(B)

- name: family_leave_wages_meet_leave_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3132(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              an employer which takes an action described in section 105 of the Family and Medical
              Leave Act of 1993 shall be treated as failing to meet a requirement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        not
        employer_fails_to_comply_with_family_and_medical_leave_requirements_for_public_health_emergency_leave

        and not employer_takes_action_described_in_section_105_of_family_and_medical_leave_act

qualified_family_leave_wages

Derived

source: 26 USC 3132(c)

- name: qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: by substituting “$12,000” for “$10,000”
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/c#substituted_family_leave_wage_cap
            output: substituted_family_leave_wage_cap
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/c#family_leave_wages_meet_leave_requirements
            output: family_leave_wages_meet_leave_requirements
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        if family_leave_wages_meet_leave_requirements: min(max(0,
        wages_paid_by_employer_that_would_be_required_under_emergency_family_and_medical_leave_expansion_act_as_modified),
        substituted_family_leave_wage_cap) else: 0

loading…

In general

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/3132/c.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3132/c; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

substituted_family_leave_wage_cap

Parameter

source: 26 USC 3132(c)(2)(A)(ii)(III)

- name: substituted_family_leave_wage_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 3132(c)(2)(A)(ii)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: by substituting “$12,000” for “$10,000”
  versions:
    - effective_from: '2021-04-01'
      formula: '12000'

family_leave_wages_meet_leave_requirements

Derived

source: 26 USC 3132(c)(2)(B)

- name: family_leave_wages_meet_leave_requirements
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3132(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: >-
              an employer which takes an action described in section 105 of the Family and Medical
              Leave Act of 1993 shall be treated as failing to meet a requirement
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        not
        employer_fails_to_comply_with_family_and_medical_leave_requirements_for_public_health_emergency_leave

        and not employer_takes_action_described_in_section_105_of_family_and_medical_leave_act

qualified_family_leave_wages

Derived

source: 26 USC 3132(c)

- name: qualified_family_leave_wages
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3132(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3132
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3132
            excerpt: by substituting “$12,000” for “$10,000”
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/c#substituted_family_leave_wage_cap
            output: substituted_family_leave_wage_cap
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3132/c#family_leave_wages_meet_leave_requirements
            output: family_leave_wages_meet_leave_requirements
            hash: sha256:local
  versions:
    - effective_from: '2021-04-01'
      formula: >-
        if family_leave_wages_meet_leave_requirements: min(max(0,
        wages_paid_by_employer_that_would_be_required_under_emergency_family_and_medical_leave_expansion_act_as_modified),
        substituted_family_leave_wage_cap) else: 0